Dr Jan Rossi provided an overview of Legal Notice 128 of 2018 that was introduced with the aim of attracting ship managers to set up in Malta.

The diversification of the family's financial, human and social capital.

The recent reform in UK pension law allowing British retirees to withdraw all their savings as a lump sum has shaken the deep-rooted UK pension industry...

The Convention was developed by the OECD and the Council of Europe in 1988 as a comprehensive and multilateral instrument for the cooperation on tax matters, particularly tax evasion.

According to the updated Revenue notice, tax deferred under the COVID-19 Tax Deferral scheme is to be settled by 31 October 2020.

Malta is a jurisdiction of choice for companies seeking to explore beyond their traditional borders, diversify their business interests and looking for a hub from which to explore new markets.

L.N. 229 of 2024, published on September 13th, 2024, has revised the Malta Income Tax (Deductions) Rules (S.L. 123.07) concerning deductions for capital expenditure on intellectual property and rights.

Liaise with us to learn more about the new CSRD reporting requirements and what you can do to be prepared.

The European Commission Council unanimously agreed on December 12, 2024, to remove the internal land border controls with Romania and Bulgaria starting from January 1, 2025. This significant move marks.

Mr Meyers is Lead Architect and inventor of the Decentralized Continuous Audit & Reporting Protocol Ecosystem. He has broad-based investment banking and venture capital experience.

On 2nd September 2022, the Commissioner for Revenue (‘CfR') launched a fact-finding questionnaire to better understand how the Foreign Account Tax Compliance Act (‘FATCA')...

The Maltese Transfer Pricing Rules are effective from basis years commencing on or after 1st January 2024 and require the pricing of in-scope cross-border arrangements to be at arm's length for the purposes...

EU Commission prolongs the temporary relief for customs duties and VAT on the import of medical devices and protective equipment until 31 October 2020.

The Budget for the 2025 legislature was presented to the Maltese Parliament on the 28th of October 2024, against a backdrop of notable global economic growth ...

The Malta Tax and Customs Administration published Guidelines in relation to the Maltese Transfer Pricing Rules. The guidelines can be accessed from here...

Legal Notice 86 of 2026 was published today, introducing amendments to the Fifth Schedule to the Value Added Tax Act (Cap. 406). The amendments narrow the existing VAT exemption applicable to gambling...

The EU Commission is proposing to defer certain deadlines under Mandatory Disclosure Rules and CRS and delay the entry of the VAT e-commerce package.

On 31st May 2022, the Revenue published a Guidance Note laying down the details of the temporary measure allowing entities with excess capital allowances, as a result of losses suffered...

The implementation of transfer pricing in Malta will be effective as from the 1st January 2024. The transfer pricing rules will apply to any related party arrangement entered on or after this date.

With effect from 1 October 2026, Legal Notice 86 of 2026 introduces important amendments to Item 9 of Part Two of the Fifth Schedule to the Value Added Tax Act.